Want help in DAX code

Rohit001 assuming you have calendar table that you are using to show year on the columns of the matrix visual:

Add following measure which will give you count of years with zero sales and then you can use that to set the color and then further use it for conditional formatting:

Color = 
VAR __SalesByProduct = 
ADDCOLUMNS ( 
    SUMMARIZE ( ALLSELECTED ( 'Calendar'[Year] ), 'Calendar'[Year] ),
    "@Sale", [Sales Measure]
)
VAR __CountYearsWithZeroSales = COUNTROWS ( FILTERS ( __SalesByProduct, [@Sale] = 0 ) )
RETURN
SWITCH ( 
    __CountYearsWithZeroSales,
    1, "Red",
    2, "Green"
)